Harris v. Commissioner

Harris v. Commissioner of Internal Revenue

Harris v. Comm'r, 410 U.S. 966 (1973)

Court: Supreme Court of the United States
Decided: March 5, 1973
Docket: No. 72-956
Citations: 410 U.S. 96693 S. Ct. 144435 L. Ed. 2d 7011973 U.S. LEXIS 3147

Cited by 21 1 descriptions by later courts

Opinion of the Court

Text extracted by OCR from a scanned original; check the original for exact wording.

C. A. 9th Cir. Certiorari denied.

How later courts describe this case

Explanatory parentheticals written by citing courts — 1 in all; the most informative distinct ones are shown.

(holding that organizations arranging charter flights operate very much like a carrier and should be treated as a carrier, regardless of the label it applies to its business)

ABC Charters, Inc. v. Bronson, 591 F. Supp. 2d 1272 (S.D. Fla. 2008)

Cited by 21 cases

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Relies on it most ⓘ

United States v. Hyde574 F.2d 856 (5th Cir. 1978)
Abramson v. University of Hawaii594 F.2d 202 (9th Cir. 1979)
United States v. Edward J. Barrett505 F.2d 1091 (7th Cir. 1975)
State v. Pokini526 P.2d 94 (Haw. 1974)
United States v. Harris498 F.2d 1164 (3d Cir. 1974)
State v. King256 N.W.2d 1 (Iowa 1977)

Most recent

ABC Charters, Inc. v. Bronson591 F. Supp. 2d 1272 (S.D. Fla. 2008)
In re West Caribbean Airways, S.A.619 F. Supp. 2d 1299 (S.D. Fla. 2007)
Trans National Travel, Inc. v. United States5 Cl. Ct. 648 (Ct. Cl. 1984)
Arkin v. Trans International Airlines, Inc.568 F. Supp. 11 (E.D.N.Y. 1982)
Civil Aeronautics Board v. Dreyer501 F. Supp. 905 (E.D.N.Y. 1980)
United States v. Raineri91 F.R.D. 159 (W.D. Wis. 1980)

Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.

Authorities cited 0

No citations to other opinions in this database were found.

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